Ontario's Harmonized Sales Tax is 13%: a 5% federal portion and an 8% provincial portion, collected together by the Canada Revenue Agency. On most receipts it appears as a single HST line. To add it, multiply the pre-tax price by 1.13. To remove it from a total, divide by 1.13.
Ontario HST at a glance
- Rate: 13% (5% federal + 8% provincial)
- Add HST: price × 1.13
- Remove HST: total ÷ 1.13
- HST portion of a total: total × 13 ÷ 113
- Point-of-sale rebate: the 8% provincial part is waived on certain items, such as children's clothing and printed books
Need a quick answer? The calculator has Ontario selected by default.
Worked examples
| Pre-tax price | HST (13%) | Total |
|---|---|---|
| $10.00 | $1.30 | $11.30 |
| $49.99 | $6.50 | $56.49 |
| $100.00 | $13.00 | $113.00 |
| $1,000.00 | $130.00 | $1,130.00 |
| $25,000.00 | $3,250.00 | $28,250.00 |
Reverse HST: taking the tax out of a total
A common mistake is to subtract 13% from a tax-included total. That gives the wrong answer, because the 13% was calculated on the smaller, pre-tax amount. Take a $113 total:
- Wrong: $113 − 13% = $98.31
- Right: $113 ÷ 1.13 = $100.00, so the HST is $13.00
The shortcut for the tax alone is to multiply the total by 13 and divide by 113. On a $56.49 total that's $6.50 of HST.
The Ontario point-of-sale rebate
Ontario refunds its 8% share of the HST at the till on a list of everyday items, so you pay only the 5% federal portion. Retailers apply it automatically. The main categories are:
- Children's clothing and footwear
- Children's car seats and car booster seats
- Diapers, both cloth and disposable
- Printed books, including audio books, and qualifying newspapers
- Prepared food and beverages sold for $4 or less, such as a coffee and muffin from a café
Each category has detailed conditions. For example, the prepared-food rebate applies only when the total for the food and drinks is $4 or less, and the children's clothing rebate depends on the size and how the item is marketed.
Zero-rated is different. Basic groceries, prescription drugs and feminine hygiene products carry no HST at all, not just a reduced rate.
What HST applies to in Ontario
Because the tax is harmonized, Ontario's HST generally applies to the same goods and services as the federal GST. That covers most retail goods, restaurant meals over $4, professional services such as legal and accounting fees, contractor work, and digital subscriptions sold to Ontario residents. Big exempt categories include long-term residential rent, most medical and dental services, and most financial services.
If you run a business in Ontario
Once your taxable sales pass $30,000 over four consecutive calendar quarters, you generally have to register for a GST/HST account and start charging 13% to Ontario customers. Below that threshold, registering is optional. Our small supplier guide explains the rule and when registering early makes sense.
Frequently asked questions
What is the HST rate in Ontario in 2026?
13%, made up of the 5% federal GST and an 8% provincial portion.
How do I calculate 13% HST?
Multiply the pre-tax price by 0.13 for the tax alone, or by 1.13 for the total including tax.
How do I remove HST from a price in Ontario?
Divide the tax-included total by 1.13 to get the pre-tax price. The difference is the HST.
Is there HST on restaurant meals in Ontario?
Yes, at 13%, unless the total for prepared food and drinks is $4 or less, in which case the 8% provincial portion is rebated at the till and you pay 5%.
Sources
- Ontario Ministry of Finance, HST point-of-sale rebates
- Canada Revenue Agency, GST/HST rates